地质调查项目作业成本管理研究

Research on Activity-Based Cost Management of Geological Survey Project

将作业成本管理的原理引入地质调查项目成本管理,要在分析地质调查项目生产过程的基础上确立作业成本中心,将资源成本通过资源动因追溯到作业,再将作业成本通过作业成本动因追溯到地质项目等成本对象,建立起"从资源到作业,从作业到地质项目"的计算体系,并对作业成本进行分析与控制,挖掘成本动因,不断改进作业完成的次序,提高地勘单位的成本管理水平。

this paper mainly discusses that introducing the principle of Activity-Based Cost Management(ABCM) into cost management of geological survey project should establish Activity-Based Cost center based on analysis of procedure of production of geological survey project;resources cost could be dated back to operating via resource driver;and then activity-based cost should be traced back to cost objective via activity-based cost driver;establishing a costing system of 'from resources to operation,then from operation to geological project';controlling and analyzing activity based cost,exploring cost driver,and improving the completion order of operation so as to promote the level of cost management of geological prospecting units.